Ideas appear to matter much less in Washington these days


Michael Young
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When Barack Obama entered office two years ago, many were cheered that his administration spelled the end for the "neoconservatives". The president's supporters predicted that he would return to a more realist, less ideological foreign policy. But American behaviour today in the broader Middle East, if it does seem less ideological, on the vital matter of humanistic values also seems devoid of ideas.

Whether it is in Iraq, where the United States is completing its military withdrawal; or in Afghanistan, where Mr Obama insists he will begin a pullout next summer; or in dealings with approaching successions in Egypt or Saudi Arabia, it is not clear what overriding motive guides American actions. Is it the interests of Afghans and Iraqis, whose lives the US has transformed? Mr Obama's haste to get out, whatever the costs, suggests not. Is it to advance freedom and political pluralism? The president has defended these concepts, but has never made them a cornerstone of his regional strategy, and might sometimes regard them as too redolent of neocon thinking.

As Mr Obama passes the halfway mark of his term in office, he has frequently replicated an ambiguity persisting in American foreign policy in the Middle East, which the September 11, 2001, attacks put into sharp perspective. Should the United States advance values that it has traditionally embraced as its own in the region: human rights and the defence of freedom and democracy - or at least pluralism? Or should it pursue its interests, whatever the downsides for human life?

The neocons, for all their contradictions, alone tried to seriously address that question. Mr Obama, in staking out a different path, has largely failed to do so. To be fair, the president is more similar to George W Bush than his critics would admit. By his second term, Mr Bush had largely abandoned the "freedom agenda" of his first, ironically at the very moment, in his 2005 inaugural address, when he claimed democracy and human rights would dominate his outlook.

The question of values became pressing after 9/11, because the foreign policy establishment was at a loss to explain what had happened. Those on the left and liberal left described the atrocities that day as the consequence of American neo-imperialism in the Middle East. There may have been something there, but it did not explain the sheer scope of the devastation. The hijackings spoke not to a desire to liberate countries from the American yoke, but to a deeper longing, one almost messianic, to annihilate Americans and the principle of American power. The left, in focusing on America's faults, offered few insights into the worldview of the al Qa'eda perpetrators.

American libertarians were even worse. In their absorption with the United States and matters of individual freedom, they were bewildered when interpreting this ferocious assault from across the ocean. Human liberty is at the heart of the libertarian mindset, but it has rarely been expressed in libertarian foreign policy thinking, which remains robustly isolationist and blind to the apocalyptic.

Political realists, similarly, had little to add. By pursuing national interests in foreign relations, realists were ill-equipped to address the philosophy of the attackers. Interests dictated dealing with those in power in the Arab world, while ignoring their domestic deeds. But it was there, domestically, that al Qa'eda had taken shape and recruited, and where its militants had built up their networks and resentments.

These interpretative shortcomings left a wide space open for a different approach, which neocons sought to fill. Like those on the left, neocons affirmed that Washington's siding with Arab dictators had turned their populations against the United States. Like the libertarians, they took up the mantle of human liberty. Like the realists, they argued that it was in America's national interest to ensure that Arab states were more representative, because that would help make their peoples less hostile toward America.

At the heart of their thinking, however, was power, and this created a problem. In proclaiming the overriding right of the United States to deploy power, neocons elicited an approving echo from the Bush administration. But that power came with little nuance or political thoughtfulness to give it much flexibility when the administration was divided in the aftermath of the Iraq invasion. Despite having done the splendid service of ridding the region of Saddam Hussein, America soon appeared to distil the worst qualities preoccupying the left, libertarians, and realists after 9/11: it behaved like a neo-imperial power; was indifferent to human rights and liberty in places like Abu Ghraib; and scrambled to avoid the disastrous erosion of its interests.

Today, Mr Obama, like others, finds it convenient to blame the neocons for America's setbacks during the last decade. However, the meaning of 9/11 is as much a source of disputation for American officials today as a decade ago. Blaming the neocons, whose sway was always overstated, is useful for those on the liberal left, as well as libertarians and realists, in covering for their own failings in defending globally what America proclaims as its defining values.

It would be a pity to reduce all discussion of how American power might assist in spreading freedom, human rights and pluralism, to an endorsement of neoconservative thought. For starters, that discussion predated the neoconservatives, and indeed an early neocon hero, Jeane Kirkpatrick, famously advocated American support for friendly authoritarian regimes. The neocons were always drawn more to power than to humanistic ideals. If America is to stall its regression in the Middle East, it will have to engage with ideas more convincingly. Yet the most potent of these - concepts of freedom and representative government - provoke only a shrug in Washington.

Michael Young is opinion editor of the Daily Star newspaper in Beirut

if you go

The flights

Flydubai flies to Podgorica or nearby Tivat via Sarajevo from Dh2,155 return including taxes. Turkish Airlines flies from Abu Dhabi and Dubai to Podgorica via Istanbul; alternatively, fly with Flydubai from Dubai to Belgrade and take a short flight with Montenegro Air to Podgorica. Etihad flies from Abu Dhabi to Podgorica via Belgrade. Flights cost from about Dh3,000 return including taxes. There are buses from Podgorica to Plav. 

The tour

While you can apply for a permit for the route yourself, it’s best to travel with an agency that will arrange it for you. These include Zbulo in Albania (www.zbulo.org) or Zalaz in Montenegro (www.zalaz.me).

 

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Power: 220 and 280 horsepower

Torque: 350 and 360Nm

Transmission: eight-speed automatic

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TOURNAMENT INFO

Fixtures
Sunday January 5 - Oman v UAE
Monday January 6 - UAE v Namibia
Wednesday January 8 - Oman v Namibia
Thursday January 9 - Oman v UAE
Saturday January 11 - UAE v Namibia
Sunday January 12 – Oman v Namibia

UAE squad
Ahmed Raza (captain), Rohan Mustafa, Mohammed Usman, CP Rizwan, Waheed Ahmed, Zawar Farid, Darius D’Silva, Karthik Meiyappan, Jonathan Figy, Vriitya Aravind, Zahoor Khan, Junaid Siddique, Basil Hameed, Chirag Suri

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.